近日，国家金融监督管理总局发布了修订后的《商业银行资本管理办法》（下称《办法》），自2024年1月1日起施行，并同步发出《关于实施〈商业银行资本管理办法〉相关事项的通知》。
《办法》共10章206条，包括资本监管指标计算和监管要求、资本定义等内容。在风险管理要求方面，《办法》要求建立并有效落实相应信用风险管理制度、流程和机制，内部模型法计量以交易台为基础，要求银行制定交易台业务政策、细分和管理交易台，须建立健全损失数据收集标准、规则和流程，才可申请适用监管给定损失乘数系数。在完善监督检查要求上，《办法》明确，一方面，参照国际标准，完善监督检查内容；另一方面，衔接国内现行监管制度，促进政策落实。
NAFR Revises Administrative Measures for the Capital of Commercial Banks
The National Administration of Financial Regulation (NAFR) has recently issued the revised Administrative Measures for the Capital of Commercial Banks (the "Measures"), effective from January 1, 2024, with the Circular on Relevant Matters Concerning the Implementation of the Administrative Measures for the Capital of Commercial Banks being simultaneously released.
The Measures, consisting of 206 articles in 10 chapters, cover the calculation of capital regulatory indicators, regulatory requirements, and capital definition, among others. Regarding the risk management requirements, the Measures call for the establishment and effective implementation of corresponding credit risk management systems, processes and mechanisms. The measurement for internal model method shall be based on trading desk, and banks are required to formulate trading desk business policies, and break down and manage trading desks. The application for regulatory-given loss multiplier coefficient can only be available after the standards, rules and processes for loss data collection are well established. In terms of improving supervision and inspection requirements, the Measures clarify that, on the one hand, international standards shall be followed to improve the content of supervision and inspection; on the other hand, the existing domestic regulatory rules shall be coordinated to promote policy implementation.